On September 2, 2021, the Supreme Administrative Court ruled that when receivables of a lower value are sold due to the fact that invoices have been corrected, then the subject of the add-on under Art. 89a paragraph. 4 of the VAT Act is the lower value resulting from the correcting invoice
In its justification, the Supreme Administrative Court indicated that when the foundation has a confirmation of receipt of the correcting invoice by the buyer, the assignment of receivables made after issuing a correcting invoice reducing the foundation’s liability will constitute a circumstance which, pursuant to Art. 89a paragraph. 4 of the VAT Act, will oblige the foundation to increase in the settlement for the period in which the assignment was made, the tax base and the amount of tax due by the amount of the receivable due to the foundation after the correction, i.e. the amount reduced by the amounts indicated in the correcting invoice.
Source PwC
